Victor v. United States
U.S. Circuit Court for the District of Southern New York
On application by Ludwig Victor, importer, for review of a decision (In re Victor, G. A. 5,296) of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
WHEELER, District Judge.
The tariff law by paragraph 192, Act July 24, 1897, c. 11, § 1, Schedule C, 30 Stat. 167 [U. S. Comp. St. 1901, p. 1645], provides for a dutj' on “zinc in blocks or pigs, Ij4c. per pound; in sheets, 2c. per pound.” And by paragraph 193, Act July 24, 1897, c. 11, § t, Schedule C, 30 Stat. 167 [U. S. Comp. St. 1901, p. 1645], 011 “articles or wares not specially provided for in this act, composed wholly or in part of * * * nickel, * * * zinc, * * * and whether partly or wholly manufactured,” of 45 per cent, ad valorem. This importation is of zinc in sheets,…
2Cited by5 opinions
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- American Nickeloid Co. v. United StatesUnited States Customs Court · 1961
- United States v. American Nickeloid Co.Court of Customs and Patent Appeals · 1962
- United States v. Sutherland International DespatchCourt of Customs and Patent Appeals · 1933